Color Photo Paper (Matte)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823906700 | 35.0% | CN | US | Official Doc |
| 4911996000 | 17.5% | CN | US | Official Doc |
| 4911914040 | 17.5% | CN | US | Official Doc |
| 3921904010 | 39.2% | CN | US | Official Doc |
| 4811908030 | 35.0% | CN | US | Official Doc |
Product Images
AI Analysis
πΈ Color Photo Paper (Matte)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Strategy
π I. Product Definition & Classification: Do You Truly Understand βMatte Color Photo Paperβ?
Matte color photo paper is a high-end coated paper product designed for professional photographic printing. Unlike glossy paper, it offers a non-reflective, velvety surface that reduces glare and fingerprints. In international trade, its classification depends heavily on material composition (paper vs. plastic film) and processing method (coated vs. printed).
Key Distinction Points: * Paper-Based (Standard): Core material is wood pulp/cellulose, coated with chemical layers for ink absorption β Falls under Chapter 48 (Paper). * Plastic-Based (Baryta/Premium): Core material is plastic film (PET/PVC) with a paper-like coating β Falls under Chapter 39 (Plastics). * Printed vs. Blank: If the paper comes pre-printed with an image, it may be classified as an "article printed" (Chapter 49). If it is blank awaiting user printing, it is classified as a "coated paper" (Chapter 48).
β οΈ Critical Warning:
- If the product is pre-printed (e.g., postcards, greeting cards with photos) β Chapter 49.
- If the product is blank roll/sheet for printing β Chapter 48 (Paper) or Chapter 39 (Plastic).
- Misclassification Risk: Declaring plastic-based photo paper as "paper" can lead to significant tariff discrepancies and customs penalties.
π¦ II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Basis for Classification | Tax Rate |
|---|---|---|---|
4823.90.67.00 |
Coated Paper Articles (Paper-based) | Material is "Paper"; Form fits "Coated" characteristics; Belongs to coated paper products. | 35.0% |
4911.99.60.00 |
Printed Paper Products (Pre-printed) | Product is a paper-based printed item, matching the core process feature of "products printed on paper." | 17.5% |
4911.91.40.40 |
Printed Pictures/Photos (Pre-printed) | Product is a printed image/photo material, belonging to printed articles under other categories. | 17.5% |
3921.90.40.10 |
Plastic-Based Photo Paper (Premium) | Product is photo paper matching "plastic sheet/film" material; Form is paper-reinforced sheet/film structure. | 39.2% |
4811.90.80.30 |
Coated Paper (Paper-based) | Product is photo paper matching "coated/surface-colored paper" characteristics; Belongs to coated paper products. | 35.0% |
π Key Insight:
- Cheapest Option: If pre-printed,4911.99.60.00or4911.91.40.40(17.5%) is most favorable.
- Most Expensive: Plastic-based photo paper (3921.90.40.10) incurs the highest total tax (39.2%) due to higher base duties.
- Paper-Based Blank Paper: Standard matte photo paper (blank) falls under4823.90.67.00or4811.90.80.30(35.0%).
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Post-November 10, 2025 (Including subsequent imports)
π― 1. 4823.90.67.00 & 4811.90.80.30 ββ Coated Paper Products (Blank, Paper-Based)
| Item | Details |
|---|---|
| Base Duty | 0.0% (Ad Valorem) |
| Section 301 Duty | +25.0% (USITC Footnote associated with Section 301) |
| Section 122 Duty | +10.0% (Specific tariff provision) |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Eligibility | β No (Deny de minimis) |
| Legal Basis Path | USITC:4823.90.67.00 β SECTION_301:25 β SECTION_122:10 |
π Explanation:
- These codes apply to blank, coated paper products.
- The 25% surcharge is part of the ongoing Section 301 trade actions.
- The 10% is a specific "122 Clause" tariff applied to certain Chinese goods.
- Total 35% is a significant cost factor for blank matte photo paper imports.
π― 2. 4911.99.60.00 & 4911.91.40.40 ββ Printed Paper Products (Pre-printed)
| Item | Details |
|---|---|
| Base Duty | 0.0% (Ad Valorem) |
| Section 301 Duty | +7.5% (USITC Footnote) |
| Section 122 Duty | +10.0% (Specific tariff provision) |
| Total Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Eligibility | β No (Deny de minimis) |
| Legal Basis Path | USITC:4911.99.60.00 β SECTION_301:7.5 β SECTION_122:10 |
π Explanation:
- These codes apply to pre-printed items (e.g., photo postcards, greeting cards).
- The Section 301 surcharge is lower (7.5%) compared to coated paper.
- Total 17.5% makes pre-printed items significantly more cost-effective to import than blank paper.
π― 3. 3921.90.40.10 ββ Plastic-Based Photo Paper
| Item | Details |
|---|---|
| Base Duty | 4.2% (Ad Valorem) |
| Section 301 Duty | +25.0% (USITC Footnote) |
| Section 122 Duty | +10.0% (Specific tariff provision) |
| Total Rate | 39.2% |
| Tax Calculation | CIF Value Γ 39.2% |
| De Minimis Eligibility | β No (Deny de minimis) |
| Legal Basis Path | USITC:3921.90.40.10 β SECTION_301:25 β SECTION_122:10 |
π Explanation:
- This code applies to premium photo papers with a plastic film base (often called "Baryta" or "Canvas" paper).
- The 4.2% base duty is higher than paper-based codes.
- Total 39.2% is the highest rate among the options, making it the least cost-effective for high-volume imports.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Preparation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| β Product Spec Sheet | βοΈ | Must specify: Material (Paper vs. Plastic), Coating Type, Dimensions, Finish (Matte/Glossy). |
| β Physical Sample/Photos | βοΈ | Clear images showing the surface texture (matte vs. glossy) and core material (tear test proof if disputed). |
| β Commercial Invoice | βοΈ | Must explicitly state: "Blank Color Photo Paper" or "Pre-printed Photo Greeting Cards". Avoid vague terms like "Paper". |
| β Packing List | βοΈ | Detail the number of rolls/sheets and weight. |
| β Certificate of Origin | βοΈ | Required for tariff calculation and origin verification. |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Material First, Printed vs. Blank, Code Accuracy Saves Thousands!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Blank Matte Photo Paper | 4823.90.67.00 or 4811.90.80.30 |
Declare as "Paper Sheets" β 35% |
| Pre-printed Photo Postcards | 4911.99.60.00 or 4911.91.40.40 |
Declare as "Blank Paper" β 17.5% (Undeclared) |
| Plastic-Based Premium Paper | 3921.90.40.10 |
Declare as "Paper" β 39.2% vs 35% (Risk of Penalty) |
| Mixed Packaging (Printed + Blank) | Separate Declaration | Mixedη³ζ₯ β Highest rate applies to whole shipment |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Printing | Provide customer order + design files. If pre-printed, use Chapter 49 codes (17.5%). |
| Rolls vs. Sheets | Both are eligible, but ensure dimensions match the HS Code description. Rolls may have different packaging requirements. |
| Plastic Core Dispute | If customs doubts the material, provide a manufacturer's material certificate proving paper pulp content. |
| De Minimis Exemption | β Not Eligible: Do not attempt to use Section 321 (De Minimis) for these HS codes under 2026 rules. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tax Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4823.90.67.00 (Blank) / 4911.99.60.00 (Printed) |
35.0% / 17.5% | None Specific | High Section 301 & 122 duties apply. |
| π¨π³ China | 4823.90.67.00 / 4911.99.60.00 |
0% - 5% | None | Low import duties for domestic sale. |
| πͺπΊ EU | 4823.90.67.00 / 4911.99.60.00 |
0% - 3% | CE (if packaging claims) | No Section 301 equivalent. |
| π―π΅ Japan | 4823.90.67.00 / 4911.99.60.00 |
0% - 2% | None | Competitive market, low tariffs. |
π Conclusion:
- The USA is the most expensive market due to Section 301 (25%/7.5%) and Section 122 (10%) tariffs.
- Pre-printed items enjoy a 17.5% rate, which is 50% lower than blank paper (35%).
- Plastic-based paper is the most expensive (39.2%) and should be carefully evaluated for cost efficiency.
π VI. Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Declaring pre-printed photo cards as blank paper
π Consequence: Overpayment of 17.5% (paying 35% instead of 17.5%) β Lost Profit!
β Mistake 2: Declaring plastic-based photo paper as paper
π Consequence: Customs inspection reveals plastic core β Re-classification to 3921.90.40.10 (39.2%) + Penalties + Delays!
β Mistake 3: Using vague descriptions like "Photo Paper" without specifying "Blank" or "Printed"
π Consequence: Customs uncertainty β Holds & Inspections β Increased storage fees.
β Mistake 4: Assuming De Minimis applies
π Consequence: Shipment held at border β Return/Destroy or Full Duty Payment.
β Correct Approach:
"Blank Matte Color Photo Paper, Coated, 100gsm, 8.5x11 inches, Model XYZ"
OR
"Pre-printed Photo Greeting Cards, Matte Finish, Model ABC"
π― VII. Conclusion: Professional Declaration, Cost Savings, Efficiency!
π― Remember the Mnemonic:
πΉ "Blank Paper 35, Printed 17.5, Plastic 39.2, De Minimis No Way!"
πΉ "HS Code Defines Cost, 17.5% vs 35% is the Difference, Pre-printed Wins!"
π Pro Tip:
If your photo paper is pre-printed, ensure the commercial invoice explicitly states "Pre-printed" or "Articles Printed" to qualify for the 17.5% rate. For blank paper, provide material certificates to confirm paper pulp content and avoid plastic classification.
π£ Immediate Action Required:
π Consult a professional customs broker + Provide product specs + Apply for Advance Ruling if unsure.
π Ensure your photo paper clears customs smoothly, efficiently, and profitably!
β¨ Professional clearance starts with accurate classification!
πΌ Your every cent of cost deserves precise calculation!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.